TOMAVER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOMAVER
Largest movements
- Cash -€973,589
down €973,589 (-71.9%), from €1.4m to €381,273
mainly Receivables within one year (-€805,464) and Debts after one year (-€372,861)
- Receivables within one year +€805,464
up €805,464 (+104%), from €775,142 to €1.6m
of which Other amounts receivable: +€776,465
- Tangible fixed assets -€314,983
down €314,983 (-3.9%), from €8.1m to €7.7m
of which Land and buildings: -€349,564
- Current investments +€250,000
up €250,000 (+19,386%), from €1,290 to €251,290
- Profit (loss) carried forward +€466,675
up €466,675 (+18.2%), from €2.6m to €3.0m
- Debts after one year -€372,861
down €372,861 (-7.4%), from €5.1m to €4.7m
- Trade debts -€179,661
down €179,661 (-31.5%), from €571,240 to €391,579
- Current portion of long-term debt -€161,357
down €161,357 (-21.7%), from €742,551 to €581,195
- Financial income -€271,329
down €271,329 (-97.3%), from €278,807 to €7,478
- Gross operating margin -€239,808
down €239,808 (-11.1%), from €2.2m to €1.9m
- Taxes -€63,448
down €63,448 (-29.8%), from €212,845 to €149,397
- Depreciation -€44,468
down €44,468 (-7.0%), from €636,256 to €591,788
- Other operating charges +€42,633
up €42,633 (+292%), from €14,610 to €57,243
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,425,395 | €10,228,804 | -€196,591 | -1.9% |
| Fixed assets | 21/28 | €8,063,898 | €7,748,915 | -€314,983 | -3.9% |
| Tangible fixed assets | 22/27 | €8,063,763 | €7,748,780 | -€314,983 | -3.9% |
| Land and buildings | 22 | €7,105,377 | €6,755,813 | -€349,564 | -4.9% |
| Plant, machinery and equipment | 23 | €958,385 | €992,966 | +€34,581 | +3.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €2,361,497 | €2,479,890 | +€118,392 | +5.0% |
| Amounts receivable after more than one year | 29 | €13,394 | €40,182 | +€26,788 | +200% |
| Other amounts receivable | 291 | €13,394 | €40,182 | +€26,788 | +200% |
| Amounts receivable within one year | 40/41 | €775,142 | €1,580,605 | +€805,464 | +104% |
| Trade receivables | 40 | €376,581 | €405,579 | +€28,999 | +7.7% |
| Other amounts receivable | 41 | €398,561 | €1,175,026 | +€776,465 | +195% |
| Current investments | 50/53 | €1,290 | €251,290 | +€250,000 | +19,386% |
| Cash at bank and in hand | 54/58 | €1,354,862 | €381,273 | -€973,589 | -71.9% |
| Deferred charges and accrued income | 490/1 | €216,810 | €226,540 | +€9,729 | +4.5% |
| Total equity and liabilities | 10/49 | €10,425,395 | €10,228,804 | -€196,591 | -1.9% |
| Equity | 10/15 | €3,888,787 | €4,355,462 | +€466,675 | +12.0% |
| Contributions | 10/11 | €1,318,600 | €1,318,600 | = | 0.0% |
| Reserves | 13 | €4,631 | €4,631 | = | 0.0% |
| Distributable reserves | 133 | €4,631 | €4,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,565,555 | €3,032,231 | +€466,675 | +18.2% |
| Amounts payable | 17/49 | €6,536,609 | €5,873,342 | -€663,266 | -10.1% |
| Amounts payable after more than one year | 17 | €5,071,835 | €4,698,973 | -€372,861 | -7.4% |
| Financial debts | 170/4 | €5,071,835 | €4,698,973 | -€372,861 | -7.4% |
| Amounts payable within one year | 42/48 | €1,464,774 | €1,126,111 | -€338,663 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €742,551 | €581,195 | -€161,357 | -21.7% |
| Trade debts | 44 | €571,240 | €391,579 | -€179,661 | -31.5% |
| Suppliers | 440/4 | €571,240 | €391,579 | -€179,661 | -31.5% |
| Advances received on contracts in progress | 46 | €0 | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €43,022 | €42,342 | -€680 | -1.6% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €43,022 | €42,342 | -€680 | -1.6% |
| Other amounts payable | 47/48 | €107,961 | €109,995 | +€2,035 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €48,258 | +€48,258 | |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Remuneration, social security and pensions | 62 | €514,239 | €517,482 | +€3,243 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636,256 | €591,788 | -€44,468 | -7.0% |
| Other operating charges | 640/8 | €14,610 | €57,243 | +€42,633 | +292% |
| Gross operating margin | 9900 | €2,161,208 | €1,921,400 | -€239,808 | -11.1% |
| Operating profit (loss) | 9901 | €996,103 | €754,887 | -€241,217 | -24.2% |
| Financial income | 75/76B | €278,807 | €7,478 | -€271,329 | -97.3% |
| Recurring financial income | 75 | €278,807 | €7,478 | -€271,329 | -97.3% |
| Financial charges | 65/66B | €176,877 | €146,293 | -€30,584 | -17.3% |
| Recurring financial charges | 65 | €176,877 | €146,293 | -€30,584 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €1,098,033 | €616,072 | -€481,961 | -43.9% |
| Income taxes | 67/77 | €212,845 | €149,397 | -€63,448 | -29.8% |
| Profit (loss) for the period | 9904 | €885,189 | €466,675 | -€418,513 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €885,189 | €466,675 | -€418,513 | -47.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.